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ACCOUNTING ADDITIONAL CAPITAL IN COMMERCIAL ORGANIZATIONS

Abstract

Additional capital is part of the organization's equity, which is the common property of all members of the organization. Therefore, it is important to correctly and properly organize the accounting of its formation and use.

About the Author

Irina V. Bakholdina
Finance University under the Government of the Russian Federation
Russian Federation


References

1. Об обществах с ограниченной ответственностью: Федеральный закон от 08.02.1998 г. № 14-ФЗ.

2. Положение по ведению бухгалтерского учета и бухгалтерской отчетности в Российской Федерации: Приказ Минфина РФ от 29.07.1998 г. № 34н.

3. О формах бухгалтерской отчетности: Приказ Минфина России от 02.07.2010 г. № 66н.


Review

For citations:


Bakholdina I.V. ACCOUNTING ADDITIONAL CAPITAL IN COMMERCIAL ORGANIZATIONS. Newsletter of North-Caucasus Federal University. 2014;(1):257-260. (In Russ.)

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ISSN 2307-907X (Print)